 In this presentation we will take a look at the payroll tax expense journal entry focusing in on the employer portion of payroll taxes. To do this we will have a worksheet for the payroll tax expenses. We'll be using numbers from a register type worksheet but note that the payroll taxes for the employer portion are typically thought of as a worksheet outside of the register in that in other words the register is going to give us that information to get to net income from regular pay and that is going to be that type of worksheet which will help with the journal entry to record the payroll taxes for the employee portion that they owe but not the employer taxes or the employer taxes will typically have a separate worksheet where we will calculate the employer portion which will be similar in some cases and differ in others. So let's take a look at the register we're going to have the normal pay